本文通过对1994年税制改革以来税制运行基本特征进行分析发现:分税制改革所释放出的制度活力和税收的严格征管是税收收入高速增长的主要原因;我国税制结构目前乃至今后10年仍属于以流转税为主体的税制模式;税收收入的经济体来源呈现多样化,分散了税收来源单一的风险;在全国范围内各地区间税负差距进一步扩大,在中西部地区内部税负差距有缩小趋势。 This article analyzes the basic features of the tax system since the tax system reform in 1994 and finds that the system vitality and tax collection and management that are released by the tax-sharing system reform are the main reasons for the rapid growth of tax revenue. At present, the tax structure of our country still belongs to the circulation Tax revenue as the main body of the tax model; diversified sources of income tax revenue, diversification of tax sources a single risk; across the country to further widen the tax burden gap between the central and western regions, the tax burden gap has narrowed.